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Article . 2025 . Peer-reviewed
License: CC BY NC SA
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Inteligencia Artificial y Contabilidad Financiera: Un Nuevo Paradigma para las Empresas Ecuatorianas

Authors: Silvana Lissette González Mejía; Francisco José Almeida Núñez; Dayana María Moreno Alarcón; Alfredo Vicente Onofre Cedeño; Gabriel Olmedo Romero Castro;

Inteligencia Artificial y Contabilidad Financiera: Un Nuevo Paradigma para las Empresas Ecuatorianas

Abstract

La incorporación de la inteligencia artificial (IA) en la contabilidad financiera representa un cambio trascendental en los procesos empresariales, al optimizar la gestión de la información y fortalecer la toma de decisiones estratégicas. En Ecuador, su adopción ha crecido progresivamente, aunque aún enfrenta desafíos de capacitación y adaptación tecnológica. La investigación se desarrolló bajo un enfoque cualitativo, aplicando encuestas a empresas de la provincia del Cañar, con el propósito de analizar el impacto de la IA en sus procesos contables. Los resultados evidencian que la mayoría de las empresas reconoce los beneficios de la automatización, especialmente en la reducción de errores y tiempos de registro, aunque persisten limitaciones asociadas a los costos de implementación y a la falta de personal especializado. La discusión, en concordancia con estudios de Castillo y Cedeño (2023) y Ferreira da Silva, Miranda y Angélico Gonçalves (2025), destaca que la IA no sustituye al profesional contable, sino que amplía su capacidad analítica y estratégica. En conclusión, la aplicación de la inteligencia artificial en la contabilidad financiera ecuatoriana contribuye significativamente a la eficiencia y precisión de la gestión contable, impulsando una transición hacia modelos empresariales más digitales, competitivos y sostenibles.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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